OK, definitely some sort of Sintax/SKOB connection going on here. There's the PC Paint fonts. There's also the music, which is from Lemmings from GBC... just like Sintax's Harry Potter game.
Edit: Possibly BBD developed for both publishers? That'd at least be a reasonable explanation.
Edit #2: I know there's some other game that has "S-GBC" as its boot logo, as described by WhiteLionness, but I cannot remember which for the life of me.
Edit #3: Ah, that's it! Taizou's 12-in-1 VFame cart has that logo in the menu dump. Curiouser and curiouser...